Uses of the parcel number
County tax assessors in Florida assign an Assessor’s Parcel Number (APN) to parcels of land in their counties. The number is used to identify property identification and track ownership for property tax purposes. Each county or jurisdiction has its own APN formatting codes, depending on the property location. The number may include such information as the type of property type and location within a plat map. The APN is also used in the preparation of tax maps. Property owners can find their APN on the annual tax bill, on property ownership documents, and at their local tax assessor’s office.
A tax map is a special purpose map, drawn to scale and showing all of the land parcels within a city, town, or village. Tax maps are used to locate parcels and provide information needed for property assessment. The map for a parcel includes the parcel’s size, shape, dimensions, and acreage. The assessor can use the tax map to record and analyze property transfers and to record features that impact the property’s valuation, thereby using the map in the property assessment for tax collection and in the preparation of an assessment roll. The map is also used in the development of a Geographic Information System (GIS).
Recorded plat maps
Plat maps show property boundaries and include the property owner’s name, mailing address, sales data, valuations, building information, and site address. Recorded plat maps contribute to the generating of the tax maps needed to create assessment rolls. Florida counties each elect a property appraiser to assess the property within the county for taxation.
An assessment roll is a record of each parcel of land in a taxing jurisdiction. It is prepared by the tax assessor with the aid of the tax map and is certified to the tax collector. The roll is used in determining property taxes. It is updated annually and reviewed by the Florida Department of Revenue to ensure the established tax base is equitable, uniform, and in compliance with Florida law. The roll includes the following:
- a list of every land parcel in the county by parcel number
- the property owners’ names and addresses of record
the assessed value of the land and any structures